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V3675-20 ·29 December 2020 ·consulta-vinculante Medium impact
FISCAL

Exchange regime applicable if legal requirements and valid economic reasons met

The consultant asks whether a share acquisition transaction may qualify for the special exchange regime. The DGT states that it is possible if Articles 76.5 and 80.1 of the LIS are met and if the transaction has valid economic grounds and is not primarily aimed at fraud or tax evasion.

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2020-12-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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